VATVAL15000 - Transfer Pricing - VAT implications: contents

  1. VATVAL15100
    Introduction
  2. VATVAL15200
    Background
  3. VATVAL15300
    Transfer Pricing (provision not at "arm's length") rules
  4. VATVAL15400
    Compensating adjustments and balancing payments
  5. VATVAL15500
    Application of Transfer Pricing rules
  6. VATVAL15600
    Exemptions to Transfer Pricing rules
  7. VATVAL15700
    Interaction with VAT
  8. VATVAL15800
    Examples of particular situations where VAT may arise
  9. VATVAL15900
    Interaction with import VAT and customs duties
  10. VATVAL16000
    VAT assurance approach to Transfer Pricing Adjustments